Guidelines: Template for Proposal Costing

Purpose

Please use this template to cost Budget proposals, and include e-copies of the completed tables with your proposal (as Annex 1):

Tab A: Funding table(s) (refer to the instructions below)
Tab B: Capital amortization table(s) (if the proposal includes capital costs)
Tab C: Current funding (if the proposal builds on an existing program)
Tab D: FTE distribution table (if the proposal includes new FTEs)
Tab E: List of department names and acronyms (to use in funding table)

Notes

Tables are in millions of dollars. Figures should be rounded to six decimal points (to the dollar).

Cells shaded tan in the funding table should sum to the unshaded row above.

'Future Years' column should be replaced with individual columns showing each future year for which funding is requested (unless on a perpetual, flat 'ongoing' basis).

Definitions: Funding Table

[Measure / Activity X] [- Dept. Y]: Replace these placeholders with the names of the initiatives or activities proposed in all rows of the funding table (e.g. program x, associated internal services, etc.), for each sponsoring department (refer to tab E for a list of acronyms to use).

Operating:

Transfers:

Capital:

Capital costs that can be capitalized/amortized for this initiative. Note that accounting standards require the up-front recording of costs associated with Asset Retirement Obligations (ARO), i.e. legally-required clean-up and removal costs at the end of an asset's useful life. Where applicable, mention the cost estimate and expected year of retirement in a note below the table, as well as include the estimate in the capital row of the table. In particular, the accrual is amortized/accreted over the useful life of the asset, whereas the cash will be spent in the year the asset is retired (can be put in Future Years column).

Other:

Costs that do not fit in any of the categories above. For example, all costs associated with a restatement of an existing liability or the identification of a new liability (e.g., environmental, legal or pension and benefits liabilities) or foregone revenues should be included under that category.

Sub-Total: Total of all of the costs above.

Less: Other sources of funding: All internal reallocations, transfers from other initiatives, or offsetting revenues and previous funding decisions that are available for this initiative. Add separate lines for each funding source. For previous funding decisions, clearly identify the specific source for each line (such as the budget or decision that provided the funding).

Total (Total incremental funding required): Total cost minus all other sources of funding.

Definitions: Estimates Categories

Estimates categories are used to improve the quality of reporting in the fiscal annex (e.g., the reconciliation between estimates and budget) and to ensure efficient implementation of budget measures.

1. Type

2. Basis

3. Status of inclusion in Reference Levels

Adding rows to the table

Copy and insert rows as necessary

Right click row number at far left, select 'Copy', right click the row number below where you would you would like to insert the row, select 'Insert Copied Cells'

Insert new columns as necessary to show each individual future year.

*Please ensure that each measure/activity has its own line in this table

PROPOSAL COSTING

CAPITAL AMORTIZATION

[Name of the Initiative] - [Department]

Amortization Period:

Date Asset is put into use:

List of Department Names